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        1 - Investigating and prioritizing the factors affecting the provision of sustainable income sources in Arak Municipality
        hamideh abbasi ameneh malmir abbas shahabadi farahani mohammad hosein abbasi
                 Objective: Developing countries often have an inefficient economic system and lack mechanisms for citizen participation in financing cities, so the municipal revenue system in these countries usually focuses on unsustaina More
                 Objective: Developing countries often have an inefficient economic system and lack mechanisms for citizen participation in financing cities, so the municipal revenue system in these countries usually focuses on unsustainable sources of income. The purpose of this study was to investigate and prioritize the factors affecting the provision of sustainable income sources. Method: The present study was a research-based study in terms of purpose, an applied- type research in terms of research achievement, and a survey in terms of research strategy. The statistical population of this study included 220 managers, deputies and senior experts of Arak Municipality. Due to the limited population, no sampling was done and a questionnaire was distributed among all members. Results: In this study, in order to prioritize the effective factors to provide sustainable municipal revenue sources, Friedman test has been used. The results showed that the average rank of the factors affecting the sustainable sources of municipal revenue include: increase in toll rates on land value, public tolls, municipal-citizen financial relations, government grants, environmental pollution tolls and tolls on communications, respectively. Transportation has been.Extended AbstractIntroduction:      From the point of view of urban economy, with the increase of urban population and rising expectations of people, the need to expand financial resources and income increases. Therefore, among the various sectors of urban management, the provision of financial resources and revenue of municipalities is of particular importance. Making money in municipalities is one of the things that has a major impact on providing urban services to citizens. If municipalities are not able to generate sufficient and sustainable revenue, they will not be able to build and operate the necessary facilities in the city. Although the financial resources of municipalities are available in different ways, not all of them have the characteristics of stable incomes. Sustainability in revenues requires, firstly, that these items have a relative continuity and, secondly, that the acquisition of these revenues does not endanger the quality of the city. Therefore, achieving new methods of providing sustainable and reliable income sources without economic, social and political consequences will play a very effective role in the satisfaction of urban society, accelerating the development of urban fabric and good management of cities. In general, municipalities in all countries seek to create a scientific and operational system to earn money and try to use this system and complementary solutions to minimize their revenue fluctuations. In the meantime, the important point to be paid is the proportionality of municipal duties and their sources of income. Due to the increasing development of cities and the expansion of urbanization, the duties of municipalities, especially metropolitan municipalities, in matters related to providing services to citizens have increased and have become wider, which is necessary to earn more money. If the municipalities are not able to generate sufficient and sustainable income, they will face many difficulties in carrying out services related to the service and the high needs of the city. Therefore, considering that most of the revenue sources of municipalities are unstable and are provided through the issuance of construction permits, density sales and change of use of urban lands and properties, the need to turn to such resources is undeniable; Because in the event of a recession in the housing market; Will face severe budget cuts; This can push the municipality to the brink of bankruptcy. Since urban expenditures are sustainable, but municipal revenues are unsustainable, earning income from sustainable sources strengthens municipalities and makes their role in urban management more active and useful, and causes a proper response to the needs of Citizens in urban areas. Therefore, achieving new methods of providing sustainable income sources will play a very effective role in citizen satisfaction, accelerating the development and development of urban areas and ultimately the optimal management of cities. In view of the above, the present study seeks to investigate what are the sources of sustainable revenue for the municipality that are commensurate with its structure and tasks, and what is their prioritization?Methodology:     The present study is a developmental research in terms of purpose. Also, this research is applied in terms of achievement or research result and in terms of research strategy used. In this research, first, the researcher has studied the theoretical literature of research and other researches in this field to identify the factors affecting the provision of sustainable income sources, and in the second stage, the identified factors have been prioritized. In this study, in order to increase the validity of the questionnaire, the CVR content validity ratio has been used. Cronbach's alpha method was used to calculate the reliability. The statistical population of this study included managers, deputies and senior experts of Arak Municipality. Therefore, due to the limited population of the study population to 220 people, no sampling was done and a questionnaire was distributed among all members, and finally 191 questionnaires were completed. Friedman test was used to rank the factors affecting sustainable income.Results and discussion:       In the present study, first, the researcher has identified the effective factors by studying the theoretical literature of the research and other researches in this field, and in the second stage, the identified factors have been prioritized. The results obtained show that the level of significance obtained is less than 0.05, so with 95% confidence we can say that the effective indicators in the indicators of sustainable income sources in the municipality of Arak have the same priority. Do not have. According to Friedman test, the average ranking of factors affecting the sustainable sources of municipal revenue include: increase in toll rates on land value, public tolls, municipal-citizen financial relations, government grants, environmental pollution tolls and tolls on communications and transportation, respectively. And has been quoted .Conclusion:       In developing countries, including Iran, due to the inefficiency of economic systems, the municipal revenue system is mainly drawn to unsustainable sources of income. This issue has become more pronounced in Iran after the implementation of the policy of self-sufficiency of municipalities and has occurred more severely than in other cities, especially in the city of Arak; Therefore, how to provide sustainable urban financial resources is one of the most important challenges facing politicians and urban planners, and with the increasing need for public services in cities and the financial constraints of municipalities, this challenge is increasing day by day. All municipalities, on the one hand, are concerned with increasing their revenues and controlling their expenses, and on the other hand, due to revenue constraints, they are not able to finance many urban projects. To make urban investments. The second challenge of the system is that this system will be desirable when in the conditions of fluctuations of municipal resources or government resources, municipal revenues for various functions and uses are not affected by these developments, so having a stable income to finance the launch of services Public is one of the requirements of municipalities because today's urban life has very high costs for municipalities and is added to it every day, so the optimal management of cities and providing appropriate services to citizens and leading development projects requires access to sustainable sources of income. And it is up-to-date, which is why increasing municipal revenue requires increasing efficiency in current methods of revenue generation or the search for new sources of revenue, which in this study refers to a number of sustainable revenue sources. The results of the present study with the research results of Haji Lou et al. (2017); Danesh Jafari et al. (2014; Mahmoudi et al. (2011) have been in line. Manuscript profile